Fiscal Device
TERMFiscal Device
Hardware or software-controlled device used to record, secure, sign, store, transmit or validate fiscal transaction data.
Flagship reference
Global Fiscalisation Terminology Reference
A common language for fiscalisation, digital tax control, e-invoicing and e-reporting — built to make cross-jurisdiction discussion clearer and more precise.
144Jurisdictions
2867Terms
V1/2026Latest edition
Why the GFTR matters
Supporting a common language for global fiscalisation
Different jurisdictions use different terms for similar concepts. The GFTR brings clarity by providing consistent, evidence-based definitions and jurisdictional context — helping governments, tax authorities, businesses and technology providers communicate more effectively.
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2,867 terms
Fiscal Document
TERMFiscal Document
Document or electronic record recognised under tax-control rules as evidence of a taxable transaction, sale, receipt, invoice, correction or adjustment.
Fiscal Invoice
TERMFiscal Invoice
Jurisdiction-dependent invoice or invoice-like fiscal document issued under tax-control rules and containing required fiscal, tax, identification and transaction data.
Fiscal invoice lottery
TERMFiscal Invoice Lottery
Lottery-based compliance incentive that may be used within the customer compliance award programme.
Fiscal Invoice Verification Access
TERMAccess to Verify Receipt and Accuracy of Fiscal Data
IRC system access enabling taxpayers and customers to verify that fiscal data from a transaction has been received by IRC’s system and that the fiscal data stored by IRC is accurate.
Fiscal Memory
TERMFiscal Memory
Protected storage area used to retain fiscal totals, transaction records, counters, closure data or audit-relevant fiscal information.
Fiscal Module
TERMFiscal Module
Hardware or software module embedded in or connected to a transaction system to perform fiscal signing, storage, validation or transmission functions.
Fiscal Receipt
TERMFiscal Receipt
Malta fiscal receipt document issued where a fiscal receipt is required under the VAT Act, using an approved fiscal cash register, MTCA manual fiscal receipt book, approved computerised / electronic / POS system, or other approved method.
Fiscal Receipt
TERMFiscal Receipt
Receipt or sales document generated under fiscalisation rules and containing fiscal data required for tax-control, audit or customer-verification purposes.
Fiscal System
TERMFiscal System
System or system environment used to apply fiscal-control requirements, including recording, signing, storage, reporting, validation or audit access.
Who is it for
Who is it for
Governments & tax authorities
Useful for teams shaping fiscal policy, compliance architecture and regulatory communication.
Technology providers
Supports shared interpretation across product, compliance, implementation and commercial teams.
Researchers & analysts
Provides a reference point for comparative work, evidence synthesis and terminology alignment.
Associations & advisers
Helps explain country-specific language and reduce ambiguity in cross-border discussions.
How the GFTR supports work
How the GFTR supports work
Stronger cross-jurisdiction dialogue
Supports consistent understanding across different regulatory frameworks.
Better policy and implementation
Helps align discussions between governments, tax authorities and the private sector.
Practical, evidence-based definitions
Built from real-world systems and authoritative sources across jurisdictions.
A living reference
Regularly updated to reflect ongoing regulatory developments and emerging practices.